Journal Article

ICTD Research in Brief 45

Perceptions of VAT Compliance in Ethiopia

Published on 31 July 2019

Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s level of compliance with tax expectations.

A country’s ability to raise funds from tax depends on the level of tax compliance. Tax compliance refers to complex attitudinal issues towards all types of tax. This paper explores attitudes to compliance with value added tax (VAT) among those registered for VAT in Addis Ababa, Ethiopia. There is a high possibility of non-compliance with VAT for several reasons. These include how often tax returns have to be completed, numerous calculations that have to be done along with evidence that need to be produced, and complications in the system of refunds and exemption.

Cite this publication

Tamrie Atnafu, W; Gebretsadik Kalayou, G; Gezae Huluf, A. and Anderson, C. (2019) Perceptions of VAT Compliance in Ethiopia, ICTD Research in Brief 45, Brighton, IDS


Worku Tamrie Atnafu
Gebregziabhere Gebretsadik Kalayou
Assefa Gezae Huluf

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